Glossary · PAYE and payroll
SARP
Special Assignee Relief Programme: income tax relief for some people relocated to Ireland by their employer.
The Special Assignee Relief Programme (SARP) exempts part of a qualifying employee's pay from income tax (not USC or PRSI) for up to five years. It applies if their employer assigns them to work in Ireland and they meet pay and timing conditions.
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All terms · General information, not tax advice.